1.audit 审计 0F.S[!I
2.attestation 鉴证 ;lSsy
3.credibility 可信赖程度 |68u4z K
4.audit of financial statements 财务报表审计 S<-5<Pg
5.agreed-upon procedures 执行商定程序 h0HK~S#xBv
6.high levels of assurance 高水平保证 J1Az+m
7.compilation 编制 Xbrc_V\_
8.reliability 可靠性 1=C<aRZ b^
9.relevance 相关性 {+[Ex2b$
10.professional skepticism 职业谨慎 RKM5FXX
11.objectivity 客观性 F,Ve, 7kh
12. professional competence 专业胜任能力 ]EUQMyR
13.Senior/CPA-in-charge 项目经理 cd=K=P}p
14.audit engagement letter 业务约定书 L"NfOST3'R
15.recurring audit 连续审计 2E`mbT,v&
16.the client 委托人 7%[ YX
17.change CPA 更换注册会计师 O%6D2d
18.the existing CPA 现任注册会计师 EziGkbpd@
19.the successor CPA 后任注册会计师 JIHIKH-#
20.the preceding CPA前任注册会计师 "@|rU4Y
21.issue the audit report 出具审计报告 / {[p?7x>
22.expert 专家 T LF'7ufq
23.the board of directors 董事会 YW&`PJ9o
24.knowledge of the entity‘ s business 了解被审计单位情况 p L^3*B.Nr
25.assess material misstatement risks评估重大错报风险 K4+|K:e
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 !H<%X~|,
27.a general knowledge of —— 初步了解―――的情况 .p?SPR
28.a more knowledge of—— 进一步了解的情况 3N|6?'
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29.the prior year‘s working papers 以前年度工作底稿 *-uzsq.W
30.minutes of meeting 会议纪要
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31.business risks 经营风险 0\s&;@xKk
32.appropriateness 适当性 Q1x15pVku/
33.accounting estimate 会计估计 7$t['2j3
34.management representations 管理层声明 ?;.=
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35.going concern assumption 持续经营假设 Plhakngj
36.audit plan 审计计划 ,V^$Meh
37.significant audit areas 重点审计领域 FC||6vJth
38.error 错误 ZU;j
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39.fraud舞弊 "WO0rh`
40.modified or additional procedures 修改或追加审计程序
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41.misappropriation of assets 侵占资产 ~*UY[!+4^=
42.transactions without substance 虚假交易 {E7STLQ_%
43.unusual pressures 异常压力 0IP0zil
44.the suspected noncompliance 涉嫌存在违法行为 -_eG/o=M
45.materialiy 重要性 $$< I}eMd>
46.exceed the materiality level 超过重要性水平 jzZ]+'t
47.approach the materiality level 接近重要性水平 N8x.D-=gG
48.an acceptably low level 可接受水平 <"xqt7f
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 m~fDDQs
50.misstatements or omissions 错报或漏报 8G9( )UF.
51.aggregate 总计 7s!rer>
52.subsequent events 期后事项 ,'9R/7%s
53.adjust the financial statements 调整财务报表 8xG"hJR
54.perform additional audit procedures 实施追加的审计程序 x5Fo?E
55.audit risk 审计风险 ^U96p0H"T
56.detection risk 检查风险 6l &!4r@}
57.inappropriate audit opinion 不适当的审计意见 i1A<0W|
58.material misstatement 重大的错报 6Z2|j~
59.tolerable misstatement 可容忍错报 3K/'K[~
60.the acceptable level of detection risk 可接受的检查风险